MEMORANDUM OPINION
BERNARD MARKOVITZ, Bankruptcy Judge.
United States National Bank of Johnstown ("USNB") has objected to debtors' second amended plan of reorganization, which in essence merely distributes a stated res pursuant to the bankruptcy priorities. USNB asserts that it has a secured rather than an unsecured claim and that it should be treated accordingly in debtors' plan. It further asserts that the plan cannot be confirmed as it violates...
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